Daniela Nobrega Pavão authored a study on applying Lean Six Sigma methodology to reduce incorrect accounting entries in a high-complexity general hospital in São Paulo. The research audited 3,756,814 entries between December 2015 and September 2016, tracking the Sigma level improvement from 3.44 to 5.92. The methodology successfully eliminated entries classified as non-appropriated revenues and expenses.
Use Cases
- Benchmarking process improvement methodologies based on Sigma level evolution metrics
- Analyzing the impact of Lean Six Sigma on financial compliance based on the reduction of incorrect entries
- Modeling cost-outcome ratios based on the accurate cost calculation mentioned in the study
Strengths
- Study reports a specific audit count of 3,756,814 entries
- Results include quantified Sigma level improvement from 3.44 to 5.92
- Describes a concrete outcome of reducing non-appropriated entries to 0%
Limitations
- Column-level documentation is absent; field semantics must be inferred after download
- Row count is unknown, which may limit suitability assessment
- Data may reflect geographic bias inherent to a single hospital in São Paulo
Provenance
- Source
- Daniela Nobrega Pavão
- Collection Method
- Process review and application of Lean Six Sigma methodology in a hospital
- Time Range
- December 2015 to September 2016
- Geography
- São Paulo, Brazil